TaxTMI 
TaxTMI 
2000 (1) TMI 853
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Rana Murherjee, Mrs. Sumita Mukherjee and Goodwill Indeevar, Advocates, for the appellant. B. Sen, Senior Advocate (J.R. Das, Dilip Sinha and K.K. Mahalik, Advocates of Sinha & Das, Advocates, with him), for the respondents. -------------------------------------------------- ORDER The appellant sells diesel engine pump sets. Diesel engine pump sets are use....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The said Act was then amended by an Ordinance (Ordinance No. 1 of 1993) on April 7, 1993, which was replaced by the West Bengal Taxation Laws (Amendment) Act, 1993 (Act No. IV of 1993). By reason thereof, item 13 reads thus: "13. Agricultural implements Except implements operated by power and spare parts, accessories and compondent parts thereof." The amendment was made retrospectively with....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pinion, the matter was referred to a third Member, who concurred with the view taken by the Judicial Member. Hence, the appellant is in appeal by special leave. 3.. The principal contention on behalf of the appellant is that the word "power" in common parlance and understanding means electric power, that the said pump sets are not operated by electric power and that, there- fore, the said pump ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ower. Now, tractors are not operated by electric power but by other motive power. The words "operated by power", therefore, cannot be confined to implements operated by electric power but must include implements that are operated by motive power of any kind. The majority decision of the Tribunal was, therefore, justified. 5.. It was submitted that the retrospective amendment and validation i....